Triple
T5772580
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | FASB Accounting Standards Codification |
E127361
|
entity |
| Predicate | includesStandard |
P19701
|
FINISHED |
| Object | Topic 842 Leases |
E123140
|
NE FINISHED |
How this triple was built (2 steps)
Every LLM step that produced this triple, in pipeline order — named-entity classification, the disambiguation choices (the exact options shown, with the pick highlighted), and the generated description. The batch + timestamp of each is in the Provenance table below.
NER
Named-entity recognition
gpt-5-mini
Instruction
Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).
Input
Phrase: Topic 842 Leases | Statement: [FASB Accounting Standards Codification, includesStandard, Topic 842 Leases]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Topic 842 Leases Context triple: [FASB Accounting Standards Codification, includesStandard, Topic 842 Leases]
-
A.
ASC 842 Leases
chosen
ASC 842 Leases is the U.S. GAAP accounting standard that overhauled lease accounting by requiring most leases to be recognized on the balance sheet as right-of-use assets and lease liabilities.
-
B.
IFRS 16 Leases
IFRS 16 Leases is an International Financial Reporting Standard that overhauled lease accounting by requiring lessees to recognize most leases on the balance sheet as right-of-use assets and lease liabilities.
-
C.
Office of Leasing Center of Expertise
The Office of Leasing Center of Expertise is a specialized unit within the U.S. General Services Administration that develops and oversees best practices, policies, and guidance for federal real estate leasing activities.
-
D.
Notices to Lessees and Operators (NTLs)
Notices to Lessees and Operators (NTLs) are formal guidance documents that communicate regulatory requirements, policy clarifications, and operational expectations to companies holding leases and operating on the U.S. Outer Continental Shelf.
-
E.
Subchapter L
Subchapter L is the portion of the U.S. Internal Revenue Code that sets forth the federal income tax rules applicable to insurance companies.
- F. None of above.
- G. Unsure - the case is ambiguous/there is not enough information to decide.
Provenance (3 batches)
The batch behind each pipeline step, in order, with when it ran. Timestamps are batch-level — stages were processed in waves, so the object chain (NER → NED1 → NEDg → NED2) reads in order, but predicate / elicitation batches can sit in a different wave.
| Step | Stage | Batch ID | Status | When |
|---|---|---|---|---|
| creating | Elicitation | batch_69c00834f6308190851b0abeddd8ed7e |
completed | March 22, 2026, 3:18 p.m. |
| NER | Named-entity recognition | batch_69c029adda188190a5c26c363614145f |
completed | March 22, 2026, 5:41 p.m. |
| NED1 | Entity disambiguation (via context triple) | batch_69c07e686ad88190b34e5e94145b44dc |
completed | March 22, 2026, 11:42 p.m. |
Created at: March 22, 2026, 3:50 p.m.